南开大学22春学期《会计专业英语》在线作业-1

admin

资料来源：谋学网（www.mouxue.com）会计专业英语-[南开大学]22春学期（高起本1709、全层次1803-2103）《会计专业英语》在线作业
试卷总分:100    得分:100
% \  c3 p6 P% a0 p第1题,Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis
A、debit Product Warranty Expense; credit Product Warranty Payable
B、debit Product Warranty Payable; credit Cash
8 ~/ }5 L& [3 S) qC、debit Product Warranty Expense; credit Cash
$ V: Y" E) `3 P& A! |8 h6 ]D、debit Product Warranty Payable; credit Product Warranty Expense
' \4 ~0 w+ m6 l4 x6 q0 e( H8 [正确资料:
# r9 L* k$ L- r4 Z

7 h4 I8 |: {) o5 H$ ^* b第2题,Ifthetwototalsofatrialbalancearenotequalitcouldbedueto
A、an error in determining the account balances, such as a balance being incorrectly computed
. b4 v8 v* A, s0 b/ c$ I; d! e7 cB、recording the same transaction more than once
8 r0 z. c" D! ]7 O9 {" e2 m5 `" CC、failure to record a transaction
D、recording the same erroneous amount for both the debit and the credit parts of a transaction
正确资料:
3 P8 [2 o0 x1 L; O$ s

第3题,AustinIncmadeaPrepaidRentpaymentof3500onJanuary1stThecompany'smonthlyrentis700TheamountofPrepaidRentthatwouldappearontheJanuary31balancesheetafteradjustmentis
A、$2,800
B、$700
C、$3,500
% }" b  a1 b3 x6 |' H: `. y1 yD、$1,750
" M7 E: ~! L8 ^7 P. k  i& k' S: ^: [$ [正确资料:
; H% o. R% }5 p7 a
4 r( w+ X1 W0 y& e; J
第4题,Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas
/ N$ g3 ^" s' g1 ]2 vA、solvency and leverage
/ E/ f# W" }3 l9 F2 U, jB、solvency and profitability
6 P6 j9 E5 M0 s4 P8 U" O) wC、solvency and liquidity
D、solvency and equity
正确资料:

% R5 u% z' w& f( {( W# _8 b
. f0 v2 u( v2 _: S; t资料来源：谋学网（www.mouxue.com）,Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis
A、FIFO
4 q5 a+ }$ q% }7 DB、LIFO
C、average
D、specific identification
正确资料:
; ?( u8 Z; P' x7 p: a" X1 w, s& ^

: E: L3 H2 J% R! j# M) A# X第6题,Notesmaybeissued
* y! J& R0 S' j$ w4 M' VA、when assets are purchased
B、to creditor's to temporarily satisfy an account payable created earlier
3 S2 B; t* D& n; y# TC、when borrowing money
! ?/ Z! R& A" }# p" UD、all of the above
2 o& ]$ J) n6 h! b" }正确资料:
  z4 b8 x: G5 }  J

3 U: o, n$ F3 k8 ]1 m6 Q第7题,Thefollowingareexamplesofexternalusersofaccountinginformationexcept
! R0 y3 F: D1 B' PA、government
, `/ A9 K- p: {# y! j$ TB、customers
C、creditors
D、all of the above
5 c+ c" y+ O2 R正确资料:
# W" H/ U1 U+ i' u' d3 {2 c  b

1 K# `/ z8 C6 o6 G4 b  {4 m第8题,Theterm"inventory"indicates
A、merchandise held for sale in the normal course of business
+ I$ j" X' Q8 z4 U. KB、materials in the process of production or held for production
C、supplies
D、both A and B
正确资料:
' v1 y5 D+ Z! R

: d) j) H1 e- q2 T4 A第9题,Currentliabilitiesare
4 J5 x" T; p$ VA、due, but not receivable for more than one year
, {; K. C, {5 T! i/ ]B、due, but not payable for more than one year
5 Y% F1 a0 p$ P3 r& Y3 p! E6 b/ U* U/ t# \& _C、due and receivable within one year
- h% h% O5 B; L' Y0 x1 Z9 I; g0 KD、due and payable within one year
正确资料:
  F& W, X  ~, X( d3 S" z# O

# H' j; \, X) l' L% z; @2 v资料来源：谋学网（www.mouxue.com）,Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificpricethebondsare
A、convertible bonds
/ m* ~$ e, {# P& M4 C! mB、unsecured bonds
C、debenture bonds
D、callable bonds
0 N  d. ~/ z0 |9 z- v8 g" d正确资料:


第11题,Thebusinessentityconceptmeansthat
A、the owner is part of the business entity
: g+ f' {: _0 R. p. zB、an entity is organized according to state or federal statutes
# q4 ^9 y# V) E1 h# a& x0 nC、an entity is organized according to the rules set by the FASB
D、the entity is an individual economic unit for which data are recorded, analyzed, and reported
正确资料:

0 R0 S) f+ P1 w5 ]! N) e; c: Q" n
8 p6 T% T0 ^  H: L5 H& ^资料来源：谋学网（www.mouxue.com）,Themethodofaccountingforinvestmentsinequitysecuritiesinwhichtheinvestorrecordsitsshareofperiodicnetincomeoftheinvesteeisthe
A、cost method
& a% r& d  y2 Y4 y* V. SB、market method
: ?4 X! T6 ^! ]# Y! \9 O2 MC、income method
D、equity method
; ?% {  s+ n- j正确资料:


第13题,Expensesarereportedonthe
0 l4 z# T' S3 `A、income statement
B、statement of owner's equity
C、statement of cash flows
0 H: a2 E5 @$ g- I2 Y9 zD、balance sheet
正确资料:
1 q! n: g- d& U% h2 F0 n
2 N7 A0 N3 h0 L
第14题,Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis
A、debit Product Warranty Expense; credit Product Warranty Payable
B、debit Product Warranty Payable; credit Cash
9 o9 ?* w" t2 P1 ^/ i7 M- F- `& U( p6 QC、debit Product Warranty Expense; credit Cash
D、debit Product Warranty Payable; credit Product Warranty Expense
. ~; t( ^# h8 d9 f; g+ e正确资料:


资料来源：谋学网（www.mouxue.com）,Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan
  l0 a2 V7 I$ b( AA、account payable
! b/ w' b% j7 l. B+ h" GB、account receivable
3 G6 c8 B- |) i* {% I; @C、asset
8 M3 e/ H* D& T# V, `* i. Q8 KD、expense payable
正确资料:


: _0 q" A7 q$ i0 j$ m6 p: }4 ]第16题,Deferredrevenueisrevenuethatis
+ ?; O3 N9 S' i; {) @% n) T, R0 }5 a1 }A、earned and the cash has been received
$ F6 K: s2 V& b  Y4 ZB、earned but the cash has not been received
C、not earned and the cash has not been received
6 @; \0 Q) _& U: \) g/ r  PD、not earned but the cash has been received
正确资料:


第17题,MerchandiseinventoryattheendoftheyearisoverstatedWhichofthefollowingstatementscorrectlystatestheeffectoftheerror
' i) V% `4 l3 r$ V4 xA、owner's equity is overstated
7 A4 I+ c3 f$ F* d7 ?* i4 x9 N. ^B、cost of merchandise sold is overstated
2 ?: J  s4 S  k8 ]/ d: |C、gross profit is understated
D、net income is understated
* |2 }7 h" r! x2 w7 t3 E. K" m正确资料:


第18题,OnthebalancesheettheamountshownfortheAllowanceforDoubtfulAccountsisequaltothe
A、Uncollectible accounts expense for the year
2 m0 v% @9 s9 e$ e$ j& q- Z, QB、total of the accounts receivables written-off during the year
C、total estimated uncollectible accounts as of the end of the year
- ?# u/ T  A1 x  ^7 ]; SD、sum of all accounts that are past due.
正确资料:
0 A* _; W3 S7 Z% `

# D8 i* H8 X- ~  \0 C第19题,Themeasurementbasesexclude
) \) v2 a- Q% j  sA、Historical cost
# _* k/ G7 x+ Y0 _7 E8 fB、Current cost
C、Sale price
D、Present value
正确资料:
- \- f& k3 ?7 i

资料来源：谋学网（www.mouxue.com）,SinkingFundCashwouldbeclassifiedonthebalancesheetas
A、a current asset
* n# S& V* ~3 N; SB、a fixed asset
C、an intangible asset
D、an investment
. O+ j2 v0 n" K4 a' s/ d- ^# \! e正确资料:
7 k5 {4 x1 w! S! P

第21题,Ifthedebitportionofanadjustingentryistoanassetaccountthenthecreditportionmustbetoaliabilityaccount
A、错误
2 n- {9 T1 V$ U, J, l$ o# JB、正确
, g+ f2 V6 R& S- c正确资料:

' A# R. ^" A1 |( f$ H$ B2 P7 G
第22题,Forstronginternalcontrolsystemovercashitisimportanttohavethedutiesrelatedtocashreceiptsandcashpaymentsdividedamongdifferentemployees
A、错误
B、正确
& u: w# ~; F' E0 Z  k) U( F# a正确资料:
# Z# I$ N1 V1 j7 u0 q) ?9 i# `3 B
3 T# H$ e; z. n. [/ O- b2 I
% b. Z" y  e8 @9 F, u& F. h+ N9 i4 H第23题,TreasuryStockislistedinthestockholders'equitysectiononthebalancesheet
1 ~/ k  S+ Q+ X! xA、错误
/ v/ ^/ B: H% N8 [) b, dB、正确
8 h: ~& t9 E% C正确资料:


第24题,Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest
5 s) B) l5 ?3 ^, S- P+ o2 F+ K, wT、对
F、错
; k" o+ o4 K# i, O正确资料:


0 e# e1 I# e$ R' A资料来源：谋学网（www.mouxue.com）,Whenoldequipmentistradedinforanewequipmentthedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot
! p0 q8 a& u1 B- ]A、错误
B、正确
( u3 {; p' y" m# b  k! d- r8 t' _正确资料:

1 ^" d9 l8 G, r' a4 I" s0 U
第26题,SalesDiscountsisarevenueaccountwithacreditbalance
T、对
F、错
/ o8 q8 O2 F" n% e) K" r; ]正确资料:
9 ^5 G: W# q, Z& v- j* i* P
, d' {% n( r: s; r$ l+ d$ X; [8 g
第27题,Ifthebondholderhastherighttoexchangeabondforsharesofcommonstockthebondiscalledaconvertiblebond
- V( M6 l  E) {9 QA、错误
B、正确
正确资料:


第28题,Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder'sequitysectionofthebalancesheet
# _' M3 i9 d: P# y  OA、错误
B、正确
2 H2 ^* I( o4 \正确资料:

- D+ n% u7 b4 T' z; R- [- j
% [( V' r6 Q# h. d( V6 e; v" u第29题,DuringinflationaryperiodsanadvantageoftheLIFOinventorycostmethodisthatitmatchesmorerecentcostsagainstcurrentrevenues
7 a/ t1 D' d) c0 s! K4 s: LT、对
0 m5 l( H: {$ H# E% E. }  fF、错
& p5 {" Z# n: K, N# I9 Y正确资料:


# A% V: l- X/ d5 b5 d* b0 H资料来源：谋学网（www.mouxue.com）,Anaccountreceivableisaclaimagainstacustomerarisingfromasaleonaccount
A、错误
B、正确
: T8 o8 A5 ~# G更多资料下载：谋学网（www.mouxue.com）
2 W8 b% A7 A$ B% X: x

第31题,ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue
/ @7 s. V. c9 W9 L! f) v3 d& lT、对
6 R) {+ q% D5 K' DF、错
正确资料:
8 h: F* ~1 m8 @% ?
; N- S1 o- a# d3 o' R6 a" w! {
第32题,Adjustingentriesareneededtoensurethattherevenuerecognitionandmatchingprinciplesarefollowed
" O0 k( k! ^. B: i4 R. VT、对
7 R1 ~; g0 Z. K1 C$ KF、错
8 i, ]: E- ~& S( K8 K更多资料下载：谋学网（www.mouxue.com）


  v2 s0 u0 ]+ c  I/ p4 o5 _1 A第33题,Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder'sequitysectionofthebalancesheet
+ z2 \. C/ h" h- MT、对
F、错
5 }7 w4 e, _! G+ L% A( n/ e& y1 w# t正确资料:

# g/ I% ?' l9 G$ x. L$ p& w
第34题,WhenusingtheFIFOinventorycostingmethodthemostrecentcostsareassignedtothecostofgoodssold
A、错误
0 @& h8 S& S' a; U( }9 `2 IB、正确
正确资料:F
0 P! K* K0 u/ O+ U
- s% t, }2 s# C, f, a! \
第35题,WhenusingtheFIFOinventorycostingmethodthemostrecentcostsareassignedtothecostofgoodssold
/ w: L# X) r* ]( N3 H5 eT、对
  B* ]& f! ?- Y6 @F、错
+ M: B3 L& Y! f5 z, \8 E正确资料:F

8 h/ |+ H7 g" X  A. F+ Y9 p2 M
第36题,Theeffectofasalesreturnandallowanceisareductioninsalesrevenueandadecreaseincashoraccountsreceivable
+ c/ h% o3 ?" P  B$ F& ?A、错误
: U  O5 @0 ~% k7 iB、正确
更多资料下载：谋学网（www.mouxue.com）

/ Y2 q7 z8 Y0 P% p6 {% n
% ?! e+ ?4 H% y8 ~" e, K第37题,Primaryusersofaccountinginformationareaccountants
A、错误
, u# f7 Y* S1 R; B: A$ L: E- pB、正确
  h7 L" U& F: H& g8 J- Q; z* i0 b正确资料:


+ A- Y1 A! M+ c; m) x) v+ o1 q6 W第38题,Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate
7 \, D/ x. X/ h/ _. N. E0 JT、对
F、错
正确资料:
# X2 k  V6 b3 o3 e- \
# B( \& F7 K4 ^  G3 b  v& d( e2 \
第39题,Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet
A、错误
B、正确
正确资料:

8 W- t0 A6 \# Y# L; N
第40题,Beforeastockdividendcanbedeclaredorpaidtheremustbesufficientcash
T、对
8 |  X' b2 M- y- AF、错
正确资料:F
# p6 b1 I1 \! d& F6 h/ u
6 \1 \; }' y9 n, h$ A& R
! x# I) a, v! H4 |第41题,Whenastockdividendisdeclareditbecomesaliability
T、对
F、错
正确资料:
+ f( F" X+ J2 j! w

) J; }- }# K4 `& v& r' C第42题,Anaccountreceivableistypicallyclassifiedasarevenue
T、对
F、错
$ _& |8 T/ ]4 e$ u9 w. Z4 K$ c* a/ a正确资料:F
. B+ t( A3 I! M& X7 ~

; c. p9 y9 d/ s) M第43题,Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet
T、对
- j6 L- d# Z& ^- kF、错
: d' N, P$ i' M/ v+ s正确资料:
" Q  m0 y) g# X
; x6 Z6 V  k8 l# [6 q. I" O
! B4 @  \, v2 N第44题,Thestatementofcashflowsconsistsofanoperatingsectionanincomesectionandanequitysection
" E- t/ W0 O3 ~; B2 aA、错误
  n8 ?7 Z6 V+ D- I$ rB、正确
! U( t0 ~  q  B+ M  W( C正确资料:
& D. p' V) \7 |( |" S

% R* M9 ?1 u! m第45题,Alargeretainedearningsaccountmeansthatthereiscashavailabletopaydividends
T、对
F、错
正确资料:F
6 y7 _! d- z/ o' b5 n7 B
# x3 J0 R7 |) ~
第46题,Liabilitiesthatwillbeduewithinoneyearorlessandthataretobepaidoutofcurrentassetsarecalledcurrentliabilities
( f- j8 Y- C6 ~( ~( GT、对
7 y$ _+ c7 q1 j* s4 c( HF、错
正确资料:

+ M/ }& V2 N( ~" b1 {
1 V2 @" R4 h' c3 j+ D, t; c第47题,Thenormalbalanceoftheaccumulateddepreciationaccountisdebit
& H  M9 Q' e; ~2 a1 x& k$ f0 c. pA、错误
4 ~; K# H( G* y# z3 Q5 aB、正确
正确资料:

( o1 M0 U& b; k  T
第48题,Underthecashbasisfortheaccountingperiodconceptrevenuesandexpensesarereportedintheincomestatementintheperiodinwhichcashisreceivedorpaid
T、对
8 n9 \$ ~7 S: P* _0 i: gF、错
更多资料下载：谋学网（www.mouxue.com）

5 n) n6 x: U6 Q; ~
第49题,Revenueaccountsareincreasedbycredits
4 U0 L, B) p7 P2 g3 x; ?: b! nT、对
F、错
更多资料下载：谋学网（www.mouxue.com）

' B. e2 n: g0 S0 t# ]
资料来源：谋学网（www.mouxue.com）,Thetwomainsourcesofstockholders'equityareinvestmentscontributedbystockholdersandnetincomeretainedinthebusiness
T、对
F、错
正确资料:
" C5 L# ]& h& g8 B' E) Q
. r* Y: g; J" x! \3 Z/ \





/ p: c; ~, m7 x3 @; y, ?
7 _) B7 d4 J; ^7 y# o



. p. I5 C% X1 G; m: }7 u
1 R! M( [+ F! L9 Z1 o: k